Authors:

Ni Luh Putu widhiastuti, Made Yenni Latrini

Abstract:

“This study aims to determine the influence of return on assets and intangible assets on corporate value with corporate social responsibility as a moderating variable. Using 29 companies in banking industry in Indonesia Stock Exchange during 2010-2013 with probability sampling methods. Data was collected through nonbehavioral observation. Data are analyszed using multiple linear regression and moderation analysis regression. Results of statistical t test showed (1) increasing return on asset will increase corporate value, (2) increasing intangible asset will increase corporate value, (3) the disclosure of corporate social responsibility is able to moderate relation of return on asset and corporate value, (4) the disclosure of corporate social responsibility is unable to moderate relation of return on asset and corporate value.”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-10700

Published

2015-05-25

How To Cite

WIDHIASTUTI, Ni Luh Putu; LATRINI, Made Yenni. PENGARUH RETURN ON ASSET DAN INTANGIBLE ASSET TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI.E-Jurnal Akuntansi, [S.l.], v. 11, n. 2, p. 370-383, may 2015. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-10700. Date accessed: 08 Jul. 2024.

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Issue

Vol 11 No 2 (2015)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License